АУДИТОРСКИЕ ДОКАЗАТЕЛЬСТВА: ПОРЯДОК ИХ ПОЛУЧЕНИЯ И ПРИМЕНЕНИЯ НА ПРЕДПРИЯТИЯХ ОБЩЕСТВЕННОГО ПИТАНИЯ

Валентина ХОРОЗОВА Академия экономических наук Молдовы

Аннотация

The article covers the substance and types of audit evidence, as well as the peculiarities of obtaining and using it in public catering establishments. It is suggested to apply as basis for the theoretical and empirical study of auditor’s actions the audit procedures referred to in the relevant international standards. The process algorithm for obtaining the audit evidence has been developed in compliance with the targeted approach, having defined also the sequence of auditor’s actions. Keywords: audit evidence, auditing, public catering, oversight, procedures, observations.